Page 110 - GSTL_6th August 2020_Vol 39_Part 1

36 GST LAW TIMES [ Vol. 39
to him as part of the billing process which indicates a one to one relationship be-
tween the discharges of the dues by the foreign client in USD for his services.
Such a scenario is also envisaged in the definition of consideration detailed above
under the GST Act when it states under the definition of consideration that the
payment can be discharged by the recipient or by any other person. In the pre-
sent case, the payment is due from the US client and remitted to LOCAL
COMPANY and LOCAL COMPANY in turn remits the amount to me in INR.
Since the payment from US client is received in USD into the account of LOCAL
COMPANY the conditions provided under 6(iv) is satisfied.
4. The applicant is under the administrative control of State and the
State Tax Officer vide letter RC.40/2020/A3, dated 7-2-2020 has furnished the
comments on the application filed by the applicant. The said authority has re-
ported that no Show Cause Notice/or Adjudication on the issues raised is pend-
ing with them. Also, the State tax officer has opined that the service provided by
the applicant would be an intra-State supply of service to the company in terms
of Section 8(2) and Section 12(2)(a) of the IGST Act read with Section 2(93)(a), of
the CGST/TNGST Acts and the applicant is liable to pay GST.
5. The Central Tax authority has also furnished their comments vide
their Letter C.No. IV/16/14/2018-GST Pol Vol. II, dated 13-2-2020 wherein it is
opined that the supplies made by the applicant fall within the ambit of domestic
supply and are governed as per Section 12 of the IGST Act, 2017 and therefore
the applicant is liable to pay GST.
6.1 In view of the above the applicant has raised the following modi-
fied questions in his submissions dated 28-1-2020 :
(1) Whether the services provided by the applicant shall be treated as
local services or export of services?
(2) Whether the applicant is liable to pay GST on such services provid-
ed to the US client directly?
(3) Whether the benefit of zero-rated supply can be availed by him for
his services?
(4) Whether he is eligible for refund of taxes already paid in the past if
the refund is within the time limit provided under the GST Act?
6.2 The definition of ‘advance Ruling’ under Section 95(a) of
CGST/TNGST Act is given below for ease of reference,
(a) “advance ruling” means a decision provided by the Authority or the
Appellate Authority to an applicant on matters or on questions specified in
sub-section (2) of Section 97 or sub-section (1) of Section 100, in relation to
the supply of goods or services or both being undertaken or proposed to be
undertaken by the applicant;
Section 97(2) of the CGST Act/Tamil Nadu GST Act (TNGST) gives the scope of
Advance Ruling Authority, i.e., the question on which the Advance Ruling can
be sought. For ease of reference, the section is reproduced as under :
97(2) The question on which the advance ruling is sought under this Act,
shall be in respect of, -
(a) classification of any goods or services or both;
(b) applicability of a notification issued under the provisions of
this Act;
(c) determination of time and value of supply of goods or services
or both;
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